2004 (1) TMI 549

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..... Shri V.B. Khalwadekar, DR, for the Respondent. [Order]. -  The instant appeal is directed against the order-in-appeal passed by the ld. Commissioner of Central Excise (Appeals). The appellants received soda ash as one of their inputs packed in jute bags. In the impugned order, the Commissioner (Appeals) has held that the appellants were accounting for the quantity of soda ash in RG....

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.... (Appeals) reversed the order holding that the Modvat credit availed on jute bags and it was required to be reversed by the appellant. 2. The appellants are challenging the impugned order of the Commissioner (Appeals). 3. I find that the logic contained in the impugned order of the Commissioner (Appeals) is without any basis. It is an admitted fact that the appellants are taking cr....